On the Issue of Effectiveness of Application of Certain Tax Incentives by Russian Enterprises

E. V. Ordynskaya and M. V. Cherkovets ()
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E. V. Ordynskaya: Institute of Economic Forecasting, Russian Academy of Sciences
M. V. Cherkovets: Institute of Economic Forecasting, Russian Academy of Sciences

Studies on Russian Economic Development, 2023, vol. 34, issue 5, 583-591

Abstract: Abstract— Taxation issues are traditionally extremely relevant. A big reason for that is that taxes are widely used as measures for stimulating economic growth and development. One of the most widely used yet controversial tax instruments is tax incentives. The article discusses some results of application of certain tax incentives by Russian enterprises and suggests measures to improve the effectiveness of such application. The article also discusses reasons that prevent companies from more productive use of preferential taxation.

Keywords: taxes; tax incentives; investment; innovation; enterprises (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1134/S107570072305012X

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